The bachelor thesis deals with the detailed characteristics of the employee and employer levy burden, as one of the primary legal obligations towards the Social Insurance Agency and health insurance companies and at the same time analyzes the amount of levies, the structure of the levy system, its categorization within the individual types of insurance, from the aspect of employee and employer , identifies and analyzes the most significant problems of the financial levy burden, evaluates the state of the problem and proposes a potential solution of the levy obligation to insurance companies by the employee and the employer, given the high level of levy burden on the Slovak Republic compared to the rest of the EU.